Taberî explains this expression as Allah covering the sins of His servants through His forgiveness and not punishing them after they repent, showing them mercy. The text transmits various reports about in what different contexts this verse was revealed concerning whom (Âiz b. Amr al-Muzani, Abdullah b. Mughaffal, Abdullah b. Jahsh and his companions, the story of Abu Bakr and Mistah, the Najran delegation, etc.). The general meaning of the word is stated as the forgiveness of the sin of the one who repents and not being humiliated in the afterlife because of this sin.

يقول: والله ساتر ذنوب من تاب منها، فتارك أن يفضحه في الآخرة {حليم} أن يعاقبه بها لتغمده التائب منها برحمته وعفوه، عن عقوبته عليها

According to Zemahşerî, this verse describes the Prophet and those companions from the Meccan polytheists who were oppressed and migrated to preserve their religion for Allah; some of them migrated first to Abyssinia and then to Medina, combining two migrations, while others migrated directly to Medina. According to another view, these are people like Bilal, Suhaib, Habbab, and Ammar who were imprisoned and tortured in Mecca after the Messenger's migration, and were captured and brought back when they tried to escape. It is transmitted that Suhaib sacrificed his wealth to migrate and that Abu Bakr and Umar praised him. The expression 'We shall give them a fine dwelling in this world' has been interpreted as the people of Mecca and the Arabs conquering the people of east and west, or settling in Medina and being housed and supported by its people.

وعن صهيب أنه قال لهم : أنا رجل كبير ، إن كنت معكم لم أنفعكم ، وإن كنت عليكم لم أضركم ، فافتدى منهم بماله وهاجر ، فلما رآه أبو بكر رضي الله عنه قال له : ربح البيع يا صهيب

In this text, Fahreddin er-Râzî addresses the meanings of the names 'ghafur' and 'rahim' in different contexts. Ghafur carries an exaggerated meaning in concealing sins and reducing their punishment, while Halim means not hastening in punishment and postponing the punishment of disbelievers and evildoers. Furthermore, a distinction is made between forgiveness that conceals sins in this world and mercy that is realized through bounty and generosity in the afterlife, and it is stated that patience and reliance are the beginning and end of entering Allah's path.

وأما : الحليم ، فاعلم أن الحلم في كلام العرب الأناة والسكون ، يقال : ضع الهودج على أحلم الجمال ، أي على أشدها تؤدة في السير ، ومنه الحلم لأنه يرى في حال السكون ، وحلمة الثدي ، ومعنى : الحليم ، في صفة الله : الذي لا يعجل بالعقوبة ، بل يؤخر عقوبة الكفار والفجار

Kurtubî mentions as the reason for the revelation of the verse the event of Waqid b. Abdullah killing Amr b. al-Hadrami in the sacred month, the criticism of Ibn Jahsh and his companions by Muslims due to the Prophet's hesitation regarding the judgment of the spoils, and that Allah consoled them with this verse and informed them of the reward promised to those who believed and emigrated and struggled. Furthermore, he points out that the expression 'yarjoona' shows that even those who act must remain attached with hope to Allah's mercy because one cannot be certain of going to Paradise, and it alludes to the balance between hope and fear. The linguistic meanings of the words migration and struggle are also explained separately.

لما قتل واقد بن عبد الله التميمى عمرو بن الحضرمى في الشهر الحرام توقف رسول الله صلى الله عليه وسلم عن أخذ خمسه الذى وفق في فرضه له عبد الله بن جحش وفي الأسيرين فعنف المسلمون عبد الله بن جحش وأصحابه حتى شق ذلك عليهم فتلافاهم الله عز وجل بهذه الآية

Ibn Kathir states that Allah's forgiveness in the verse means forgiving the disbelief of those disbelievers who repent and turn to their Lord and submit to Him, and that Allah is Ghafur and Rahim to everyone who repents to Him. Regarding the reason for the revelation of the verse, he transmits a report related to al-Aqra' b. Habis calling out to the Prophet, and the view of Mukatil b. Hayyan that it was revealed concerning Abu Sufyan, but he objects to this second view historically because the Prophet married Umm Habiba before the conquest, and Abu Sufyan became Muslim on the night of the conquest. Instead, he prefers the report from Ibn Shihab that Abu Sufyan was a governor in Yemen and was the first to fight those who apostatized after the Prophet's death.

وفي هذا الذي قاله مقاتل نظر فإن رسول الله صلى الله عليه وآله وسلم تزوج بأم حبيبة بنت أبي سفيان قبل الفتح وأبو سفيان إنما أسلم ليلة الفتح بلا خلاف وأحسن من هذا ما رواه ابن أبي حاتم

According to Beydawi, this verse was revealed concerning the companions of the expedition who unintentionally killed a man in battle and thought they would not gain any reward even if they were freed from sin. The repetition of the relative pronoun 'alladhina' is to emphasize the greatness of migration and struggle and to indicate that these alone are sufficient for the realization of their hope for mercy. The verb 'yarjoona' is established for the servants to indicate that action does not necessarily require Allah's mercy and that the lesson is in the outcomes, not in deeds.

كرر الموصول لتعظيم الهجرة والجهاد كأنهما مستقلان في تحقيق الرجاء أولئك يرجون رحمت الله ثوابه، أثبت لهم الرجاء إشعارا بأن العمل غير موجب ولا قاطع في الدلالة سيما والعبرة بالخواتيم